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1. The plaintiff's appeal is all dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The following facts may be acknowledged if there is no dispute between the parties, or if Gap evidence Nos. 1, 10, 16, 17, 27 (including paper numbers; hereinafter the same shall apply), Eul evidence Nos. 1, Eul evidence Nos. 1, Eul 1 through 6, 8, and 9 are collected for the whole purport of the pleadings.
(1) On December 196, 1996, the head of the Dong Daegu Tax Office (hereinafter “E”) made false purchase tax invoices issued by E Co., Ltd. (hereinafter “E”) as documentary evidence and conducted a tax investigation as to E on the suspicion of tax evasion after deducting the value-added tax amount from the input tax amount.
(2) In the course of the above tax investigation, the head of the Dong Daegu Tax Office prepared a written confirmation that E was supplied from the Plaintiff H that the goods amounting to KRW 45,898,338, but was deducted from the input tax by using a false tax invoice received from the said F in 1994, which was actually supplied by the Plaintiff, in fact, KRW 12,254,14 in January 1, 1995, KRW 23,694, KRW 224 in February 1, 1995, KRW 4,950 in January 4, 1996, and KRW 45,898,338 in the aggregate.
(3) Accordingly, the head of the Dong Daegu District Tax Office omitted the Plaintiff’s filing of the sales return of KRW 45,898,338 in total from February 1994 to January 1, 1996. On January 18, 1999, he imposed the Plaintiff the first taxation imposing and assessing the value-added tax of KRW 500,00 in total, the amount of value-added tax of KRW 500,00 in total, the amount of value-added tax of KRW 1,225,410 in the year 195, the amount of value-added tax of KRW 2,369,420 in the year 196, the amount of value-added tax of KRW 495,00 in the year 195, and imposed the first taxation imposing and assessing KRW 32,680,300 in the amount of income accrued to the Plaintiff in the year 195.
(4) Meanwhile, on November 1, 1998, the director of the Dong Daegu District Tax Office imposed the Plaintiff a surcharge of KRW 103,630 on the global income tax of KRW 108,810 on the interim prepayment in 1998.